Efektivitas penerimaan Pajak Penghasilan final UMKM pada KPP Pratama Malang Utara

Authors

  • Maria Da Rosalina Yawa D3 Akuntansi universitas Merdeka Malang
  • Fitriana Santi D3 Akuntansi Universitas Merdeka Malang
  • Hanjar Ikrima Nanda Akuntansi Universitas Negeri Malang

DOI:

https://doi.org/10.26905/j.bijak.v3i1.6575

Keywords:

Effectiveness of Tax Revenue, MSME Final Tax

Abstract

This study aims to determine the level of effectiveness of the final income of MSMEs (Micro, Small and Medium Enterprises). Methods of data collection with the method of documentation. The data analysis technique used is descriptive quantitative. The results of the study show that for the last 5 years KPP Pratama North Malang has not achieved the realization of tax revenue from the target that has been set. This is influenced by the fact that taxpayers are still not aware of the obligation to pay taxes.

 

References

Maharani, Indah Sri. 2015. “Pengaruh Self Assessment System, Tingkat Pendidikan, dan Pelayanan Fiskus terhadap Tingkat Kepatuhan Wajib Pajak UMKM di Kota Pekanbaruâ€. Jurnal Jom Fekon Vol. 2 No. 2 Oktober 2015

Mardiasmo. 2018. Perpajakan Edisi Revisi Tahun 2018. Yogyakarta: Penerbit Andi

Peraturan Pemerintah No. 23 Tahun 2018 tentang Tarif pajak UMKM sebesar 0,5% dari peredaran Bruto.

Republik Indonesia. Keputusan Menteri Dalam Negeri Nomor 690.900.327

Tahun1996 Tentang Pedoman Penilaian Kinerja Keuangan. Jakarta.

Republik Indonesia. Peraturan Pasal 1 Angka 3 UU Nomor 4 Tahun 2012 Tentang

Anggaran Pendapatan dan Belanja Negara. Jakarta.

Republik Indonesia. Peraturan Pemerintah Pasal 46 Tahun 2013 Tentang Pajak Penghasilan atas Penghasilan dari Usaha yang diterima atau diperoleh Wajib Pajak Yang Memilki Peredaran Bruto Tertentu. Jakarta.

Simajutak, dkk. 2012. Dimensi Ekonomi Perpajakan dalam Pembagunan Ekonomi.

Jakarta: Penerbit Raih Asa Sukses.

Siti Resmi. 2013. Perpajakan Teori dan Kasus. Jakarta: Salemba Empat

Downloads

Published

2022-05-12

Issue

Vol. 3 No. 1 (2021): February 2021

Section

Articles

License

Authors who publish in JURNAL BISNIS DAN PERPAJAKAN (BIJAK) agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work. (See The Effect of Open Access)

 

Creative Commons License

JURNAL BISNIS DAN PERPAJAKAN (BIJAK) - D3 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang Published by University of Merdeka Malang, is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.